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2019 (2) TMI 264 - AT - CustomsClassification of imported goods - Hard Disc Drives - benefit of concessional rate of duty under N/N. 12/2012-CE at SI. No.255 - whether classifiable under CTH 84717020 or under CTH 84717030? - Held that:- The terms hard disk drive used in the notification has not been amplified either by adding “external” or “internal”. On this simple premise alone, exemption to the said item cannot be denied. - This Tribunal in the case of M/s. Fortune Marketing Pvt, Ltd. vide Final order, dated 24.08.2017 has already decided the issue in favour of the assessee by following the decision of CESTAT, Delhi in M/s. Supertron Electronics Pvt, Ltd. [2017 (1) TMI 1529 - CESTAT NEW DELHI] The Hon'ble Apex Court has upheld the decision of the Tribunal CESTAT, Delhi [2017 (10) TMI 1281 - SUPREME COURT OF INDIA] Appeal dismissed - decided against Revenue.
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